A bill to extend the period in which application may be made for exemption, on account of religious tenets or teachings, from the Federal self-employment tax.

Summary

Amends the Internal Revenue Code of 1954 to extend until December 31, 1977, the period during which a member of a recognized religious sect or division thereof may apply for exemption from the tax on self-employment income if such member is opposed, because of his religious beliefs, to acceptance of the benefits of any insurance which makes payments in the event of death, disability, old-age, or retirement, or which makes payments for medical care.

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Documents

1 official file

• Introduced in House

  summary · EN · 29 April 1976

  Open at official source

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